1988 (10) TMI 221

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....ingh, Advocate, for the Respondents. [Order per : D.C. Mandal, Member (T)].  - The facts of the case, as stated in the orders of the lower authorities, are that the respondents manufacture furniture without the aid of power out of timber sawn with the aid of power in their factory. The Superintendent of Central Excise, Sambalpur held that Central Excise duty was not chargeable on the fu....

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....dule to the Central Excises and Salt Act, 1944, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power, are exempted from the whole of the duty of excise leviable thereon. 3.  During the hearing before us. Shri L.C. Chakraborty, learned JDR has argued for the Appellant-Collector and Shri D.D Singh, learned Advocate has argued for the respond....

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....ireworks and used to store them in godown. Their materials covered papers, chemicals, iron fillings, coal, gums, steel wires, etc. Steel wires used to be made over to different people unconnected with the appellants therein to be cut to size and paper used to be made over for being shredded into small strips and to be given special treatment for the purpose of manufacture of fireworks. After steel....